Case Law Details
In re Kirby Building Systems & Structures India Private Limited (GST AAR Telangana)
The recent ruling by the Authority for Advance Ruling (AAR) in Telangana sheds light on the Goods and Services Tax (GST) implications and Input Tax Credit (ITC) eligibility concerning recoveries made by employers for canteen and transportation facilities provided to employees. The case in question involves M/s. Kirby Building Systems & Structures India Private Limited, a company engaged in the manufacture and supply of pre-engineered buildings and storage racking systems.
Background:
1. Canteen Services: The applicant, Kirby Building Systems, argued that the canteen services provided to its employees, as mandated under Section 46 of the Factories Act, 1948, and contractual agreements, should be exempt from GST. The applicant asserted that the services are provided as a perquisite to employees and fall outside the purview of GST.
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If you compile all the advance ruling of different states with respect to Canteen Service and like facility provided, would you be enlighted or shall be more confused ?